Presentation by

1
Airport Procedures and Baggage LawCourier and
Postal Clearances

• Presentation by
• Sanjiv Srivastava

2
Broad Scheme

• Customs Act, 1962 provides broad framework for
  empowering and administering Customs function.
• The Customs Tariff Act, 1975 provides for the
  basis of classification of the goods and levy of
  Custom duty.
• The allied acts and subordinate legislations
  obligate customs to undertake certain specific
  functions or exempt applicability of some
  provisions.

3
Broad Scheme

• Rules made detail the provision the statue or
  exempt the applicability of certain provisions.
• Regulations detail specific procedures on certain
  aspect of clearance including empowering
  officers.
• Notifications
• Tariff- provide for effective rates of duty
• Non tariff provide for implementation of the
  various provisions of the statue

4
Notification of the Airport

• Section 29 casts obligation on the person
  in-charge of Aircraft entering India that he
  shall not cause the landing of Aircraft at any
  other place other than a custom notified airport.
• In terms of the Section 7(a) the Central
  Government notifies the International Airport.
• Under Section 8, the Commissioner of Custom
  Notifies the exact premises and boundaries of
  such Airport.

5
Organization Structure
6
Responsibilities of the Carrier

• To land at notified Customs Airport (Section 29)
  except in case of emergency.
• Deliver import manifest in prescribed proforma to
  the proper Custom Officer with 12 hrs of Arrival.
  (Section 30)
• Not to unload any goods which are not mentioned
  in the manifest (Section 32)
• Not to unload any goods at place other then
  notified by the Commissioner Customs u/s 8
  (Section 33)

7
Responsibilities of Carrier

• Not to unload the goods except under supervision
  of the Custom Officer unless otherwise exempt
  (Section 34).
• Allow Custom Officer to Board the craft for
  period deemed fit by the officer (Section 37).
• Produce documents and reply to all queries made
  by the Custom Officer (Section 38)
• Submit export manifest in proper proforma
  (Section 41)
• Leave only after written order from Custom
  Officer (Section 42)

8
Manifests

• The Import Manifest (Aircraft) Regulations 1976
• Notification No 421/76-Cus(NT) dated 23-10-1976
• Provides for the manner and details which need to
  be incorporated in the Import General Manifest.
• The Export Manifest (Aircraft) Regulations 1976
• Notification No 419/76-Cus(NT) dated 23-10-1976
• Provides for the manner and details which need to
  be incorporated in the Export General Manifest.

9
Baggage

• Section 2 (3) of Custom Act 1962
• baggage includes unaccompanied baggage but does
  not include motor vehicles
• Case Law on the definition
• Khalil Kechearm Teheran 1983(13)ELT941(DEL)
• Uma Balasaraswathi 1988(37)ELT106(T)
• even the personal jewellery worn by a pax is
  part of personal baggage of the pax and should be
  declared as baggage item

10
Baggage definition-

• Saroj Goneka 1987(13)ECR585(T)
• Md Bin Ahmad 1985(21)ELT341(T)
• Hans Raj 1992(58)ElT50
• Hans Meyer George 1999 (110) ELT 236 (SC)
• baggage is whatever passenger takes with him for
  his personal use or convenience, either with
  reference to his immediate necessities or for his
  personal needs at the end of his journey

11
Baggage Classification

• Baggage is classified under Chapter 98030000 of
  the Schedule I of the Customs Tariff Act 1975
• As per chapter note 1 to the said chapter items
  imported as baggage would be classified in this
  chapter only even if covered else where more
  specifically.

12
Provisions in Custom Act 1962

• Section 77 Declaration of the Baggage by Owner
• This section envisages that every passenger on
  his arrival would make a declaration of the
  content of his baggage to the proper officer.
• As per the WCO, convention on clearance of the
  baggage concept of green channel and red channel
  has been introduced as per which walking through
  green channel is deemed to be declaration that
  passenger does not posses any dutiable,
  prohibited or restricted goods.

13
Provisions in Custom Act, 1962

• Section 78 Rate of Duty and Tariff Valuation
• Rate of duty and tariff valuation, if any,
  applicable to baggage shall be rate and valuation
  in force on the date on which the declaration is
  made in respect of the baggage under Section 77
• There is no tariff valuation in respect of
  baggage these days and the value is the value
  determined under Section 14 read with Valuation
  Rules.

14
Provisions of Custom Act, 1962

• Section 79Exemption from duty on bonafide
  Baggage Empowers Central Government to make
  rules to exempt fro Custom Duty the bonafide
  baggage.
• Baggage Rules 1998 have been issued exempting the
  various category of passengers.

15
Provisions of Custom Act, 1962

• Section 80 Temporary Detention of Baggage
• Provides for temporary detention goods for
  re-export. The essential requirements being-
• A complete and truthful declaration is made.
• Goods may be dutiable or prohibited or
  restricted.
• The goods can be exported by passenger in person
  or through some one else or other means.
• This facility is available only in bonafide cases
  only and not to circumvent the law.

16
Provisions of Custom Act

• Section 81 empowers CBEC to make regulations
  providing for
• Manner of declaring the contents of baggage
• Custody, examination, assessment and clearance of
  baggage.
• Transit of baggage from one custom station to
  other or outside India.

17
Effective Rates of Duty.
18
Baggage Rules 1998

• Have been notified  Notification No. 30/98-Cus.
  (N.T.), dated 2-6-1998  
• amended vide Notification No. 76/2006 - Customs
  (N.T.) dated 30/06/2006 Notification No. 30/2005
  - Customs (N.T.) dated04/04/2005 Notification
  No. 05/2004 - Customs (N.T.) dated 08/01/2004
  Notification No. 13/2004 - Customs (N.T.) dated
  03/02/2004 Notification No. 11/2002 - Customs
  (N.T.) dated 01/03/2002 Notification No. 50/2000
  - Customs (N.T.) dated 09/08/2000 Notification
  no. 29/1999-Cus (N.T.) dated 11-05-1999

19
Baggage Rules 1998

• Resident means a person holding a valid passport
  issued under the Passports Act 1967 and normally
  residing in India.
• Rule 3 4 provide for the allowances in respect
  of residents both Indian and foreigners.
• These allowances depend on following
• Country from where person has arrived
• Age of passenger
• Duration of stay abroad

20
Appendix A Rule (3) Indian Resident returning
from Country other then Nepal, Bhutan, Myanmar or
China
21
Appendix A Rule (3) Indian Resident returning
from Country other then Nepal, Bhutan, Myanmar or
China
22
Baggage Rules 1998

• Conditions for availment of free allowance
• Imported articles should be bonafide baggage.
• No pooling of free allowances.
• Not allowed in respect of commercial or
  merchandise goods.
• Not available to crew except at time of final pay
  off or termination of engagement

23
Appendix B Rule (4) Indian Residents returning
from Nepal, Bhutan, Myanmar or China or from
Pakistan coming by land route as specified in
Annexure 4.
24
Annexure 4
25
Appendix C Rule (5) Professionals returning to
India. 
26
Appendix D Rule (6) Jewellery 
27
Baggage Rules 1998

• Tourist is a passenger
• Who is normally not a resident in India
• Who enters India for a stay of not more than six
  months in the course of any twelve months period
  for legitimate non immigrant purposes such as
  touring, recreation, sports, health, family
  reasons, study, religious pilgrimage or business

28
Appendix E Rule (7) Tourists
29
Appendix E Rule (7) Tourists
30
Appendix F Rule 8) Transfer of residence these
are in addition to that allowed under rule 3 or
rule 4
31
Articles which cannot be imported free of Duty

• Annexure 1
• Firearms. 
• Cartridges of fire arms exceeding 50. 
• Cigarettes exceeding 200 or cigars exceeding 50
  or tobacco exceeding 250 grams. 
• Alcoholic liquor or wines in excess of two litres
  
• Gold or silver, in any form, other than
  ornaments. 

32
Annexure 2 Charged to Duty _at_ 15 edu cess.

• Colour Television or Monochrome Television. 
• Digital Video Disc Player. 
• Video Home Theatre System.
• Dish Washer. 
• Music System. 
• Air-Conditioner. 
• Domestic refrigerators of capacity above 300
  litres or its equivalent .
• Deep Freezer. 
• Microwave Oven. 

33
Annexure 2 Charged to Duty _at_ 15 edu cess.

• Video camera or the combination of any such video
  camera with one or more of the following goods,
  namely
• Television Receiver 
• Sound recording or reproducing apparatus 
• Video reproducing apparatus. 
• Word Processing Machine. 
• Fax Machine. 
• Portable Photocopying Machine. 
• Vessel. 
• Aircraft. 
• Cinematographic films of 35 mm and above. 
• Gold or Silver , in any form , other than
  ornaments.

34
Annexure 3 Fully exempted on Transfer of
Residence

• Video Cassette Recorder or Video Cassette Player
  or Video Television Receiver or Video Cassette
  Disk Player. 
• Washing Machine. 
• Electrical or Liquefied Petroleum Gas Cooking
  Range 
• Personal Computer Desktop Computer) 
• Laptop Computer Notebook Computer) 
• Domestic Refrigerators of capacity up to 300
  litres or its equivalent.

35
Special Cases Relating to Baggage

• Goods of Nepalese Origin
• Exempt subject to production of certificate of
  origin.
• Baggage of Deceased Person
• Exempt subject to production of certificate from
  Indian embassy/ high commission to effect that
  goods belonged to deceased person
• Food Items, Plant and Seeds
• Regulated as Prevention of Food Adulteration Act,
  Plant Fruits Seeds (Regulation of Import into
  India) Order 1989, issued under Destructive
  Insects and Pests Act, 1914

36
Special Cases Relating to Baggage

• Pet Animal as Baggage
• Governed by the strict health certificate
  regulations and Live stock Importation Act 1888.
  Live animal to be released only after
  verification of veterinary certificate or put
  under quarantine.
• Samples
• Samples upto value of Rs 5000 allowed duty free
  if the total value of samples imported into India
  do not exceed Rs 60, 000 in a year or 15 units in
  a year.
• Prototypes upto value of Rs 10000 allowed duty
  free

37
Special Cases Relating to Baggage

• ATA Carnet
• Is a facility provided for temporary importation
  of specific goods for specified purposes.
• ATA Carnet is a international guarantee by which
  the Customs dues can be enforced against the
  guarantor if the imported goods not exported out
  within the specified period.

38
Export Declaration Form

• When a passenger specifically resident Indian is
  carrying with himself certain valuable and goods
  which he intends to use while abroad and will
  carry them back on his return he can make an
  declaration to Customs at time of his departure
  and get Export declaration form.
• This Export Declaration form help him in hassle
  free clearance at time of his arrival.

39
Import of Currency

• Foreign Currency
• Without any limit
• A currency declaration required to be made on
  arrival if currency is in excess of US 5000 and
  negotiable instruments in excess of US 10,000
• Indian Currency
• Prohibited
• Indian residents returning from visit abroad can
  carry upto Rs 5000/-

40
Export of Currency

• Foreign Currency
• Is prohibited if in excess of free travel quota
  specified by Reserve Bank of India.
• Since no declaration required to be made by
  tourists upto US 5000 and instruments upto
  US10,000 this much currency can be carried by
  the tourists.
• Indian Currency
• Is prohibited
• Indian Residents can carry upto Rs 5000/- while
  going out.

41
Prohibited and Restricted Goods
42
Mishandled Baggage

• In case the baggage has been lost or mishandled
  by the Airlines, a simplified procedure is in
  place for clearance of such baggage.
• There is no need to handover the passport or the
  keys of the baggage.
• The passenger completes the Custom declaration
  form authorizing the Airline to complete the
  formalities when the baggage arrives.
• The passenger obtains a certificate to that
  effect from the airlines and get it countersigned
  by Customs indicating specifically the unutilized
  portion of the free allowance to enable him avail
  of this duty free allowance in respect of the
  mishandled baggage

43
Rule 9 Unaccompanied Baggage

• The unaccompanied baggage was in the possession
  of the passenger and is dispatched within one
  month of his arrival in India or within such
  further period as is allowed by Asst
  Commissioner/ Dy Commissioner. 
• The unaccompanied baggage may land in India upto
  2 months before the arrival of the passenger or
  within such period, not exceeding one year, as
  may be allowed by Asst Commissioner/ Dy
  Commissioner, for reasons to be recorded in
  writing, if the passenger was forced to change
  his travel schedule for the reasons beyond his
  control.

44
Rule 10 Members of Crew

• The allowances as per these rules are available
  in respect of members of the crew engaged in a
  foreign going vessel for importation of their
  baggage at the time of final pay off on
  termination of their engagement.
• In other cases crew member are allowed to carry
  chocolates, cheese, cosmetics and other petty
  gift items at the time of the returning of the
  aircraft from foreign journey for their personal
  or family use which shall not exceed the value of
  rupees six hundred.

45
Offences and Penal Provisions

• The following are considered offences under
  Custom Act 1962
• attempt to walk through the Green Channel with
  prohibited, restricted or dutiable goods.
• misdeclare their goods at the Red Channel
• attempt to export prohibited or restricted goods.
• abet the commission of any of the above offences.
• The Offences may lead to
• Confiscation of the goods.
• imposition of penalty on individual or concerned
  entities.
• Arrest and prosecution.
• Preventive detention under COFEPOSA or PIT NDPS
  Act

46
Preventive Enforcement Operations

• Based of Intelligence
• Through Cold Profiling
• Done on the basis of information available in
  respect of PNR, manifest, travel schedules,
  behavioral patterns etc prior to arrival of
  Passenger at airport
• Through Hot Profiling
• After the arrival of passenger by keeping watch
  on his behavior, study of passport etc

47
Preventive Enforcement Operations

• Through technological aids such as X ray
  machines, drug detection equipments, etc
• Sniffer dogs
• Alerts monitored through Immigration systems.
• Closed Circuit TV cameras used to monitor the
  activities of passengers and others at airport.

48
Technical Aids

• X-ray machines
• Ionscan for detecting narcotics
• Drug testing kit.
• Door frame metal detectors.
• Hand held metal detectors.
• Rummaging equipments and kit.
• Walky Talky sets.

49
Passenger Profiling

• Age between 20 to 30 from countries, nationals of
  which have past record of smuggling
• No advance reservation
• No or little check in baggage
• Frequent travels without matching financial or
  social status
• Unusual travel routing and itinerary
• Abnormal/ heavy sized baggage securely packed
• Multiple tickets as against a single ticket.

50
Passenger Profiling

• Short Stays in India and abroad
• Ticket purchased in cash
• Reports very late just at time of departure.
• Occupation for socio economic background in
  conflict with expense or limited duration of
  travel

51
Destination and Flight Profiling

• To and fro price of tickets
• VISA Controls
• The incidence of custom duty
• The geographical location of country,
  particularly the easy smuggling of goods into its
  territory from across the borders
• Quality of Custom Checks
• The nature of penal provisions in the country.
• Presence of ex-partriate population.

52
Advance Passenger Information System

• Is a system of cold profiling.
• Is based on the study of manifest.
• A separate cell has been created in preventive
  section for undertaking manifest studies.
• The airlines are advised to hand over the
  manifest of passengers at least 24 hours in
  advance before the arrival or departure of the
  flight.
• Studies are undertaken to identify the suspect
  passengers from the manifest on the basis of
  travel routing, nationality etc.
• Details of the suspects passed on to shift
  preventive to undertake examination of the
  passenger on his arrival at airport.

53
Rummaging of Aircraft

• Necessary to detect concealments in the Aircraft.
• Rummaging is highly technical and sophisticated
  function.
• Before rummaging intelligently plan and get
  information on
• Type of aircraft to be rummaged.
• Country of origin, routing and flight plan.
• Frequency of movement of aircraft.
• Nature of cargo.
• Places to be rummaged.

54
Investigations

• Complete identification of accused with his
  complete temporary and permanent address.
• The admissions about recoveries and all facts
  relevant to recoveries.
• Manner of possession of offending goods.
• Sources of fund.
• Persons who handed over or will receive the
  goods.
• Persons who had financed any aspect of
  transactions.
• Contact number and addresses of other persons
  involved
• Explanation of the past visits.

55
Seizure Confiscation and Prosecution

• Seizure under section 110 of Customs Act 1962
• Confiscation under section 111 or 113 of Customs
  Act 1962
• In serious cases offenders and abettors need to
  be arrested under section 104 of Custom Act 1962.
  Detailed guidelines as per F No 394/71/97-Cus
  (AS) dtd 22.06.1999
• Prosecution to be launched within 60 days with
  approval of Commissioner u/s 135 of Customs Act
  1962,

56
Import and Export through Courier

• Facility available at Mumbai, Delhi, Chennai,
  Calcutta, Bangalore, Hyderabad, Ahmedabad,
  Jaipur, and Land Customs Stations at Petrapole
  and Gojadanga
•  The courier goods are cleared through a express
  mode on observance of simple formalities by
  courier companies. Examination of parcels is kept
  to the minimum and clearance is allowed on the
  basis of selective scrutiny of documents.
• Wt limit for the consignments cleared through
  this mode is 70kgs

57
Import and Export through Courier

• Only those Courier Companies which are registered
  with Customs (Authorized Couriers) are allowed to
  undertake operation at designated ports.
• The goods are carried though passenger or cargo
  aircrafts with option to courier company to
  undertake operations through on board courier or
  the person in charge of the aircraft, who is
  required to file the manifest in respect of goods
  carried by the courier.
• On arrival of import goods the on-board
  courier/the authorized agent of the courier
  company carrying goods hands over the goods to
  courier companies for undertaking Customs
  clearance of their consignments.

58
Import and Export through Courier

• Except the following all other goods can be
  imported through Courier
• animals and plants
• perishables
• publications containing maps depicting incorrect
  boundaries of India
• precious and semi precious stones, gold or silver
  in any form and
• chemicals falling within Chapters 28, 29 and 38
  of the Customs Tariff.

59
Import and Export through Courier

• Except following all other goods can be exported
  through Courier
• which attract any duty on exports.
• those exported under export promotion schemes,
  such as Drawback, DEPB, DEEC, EPCG etc.
• where the value of the consignment is above
  Rs.25,000/- and transaction in foreign exchange
  is involved. If GR waiver or permission from RBI
  is taken limit of Rs 25,000 is not applicable.

60
Import and Export through Courier

• Classification of Goods
• Documents include any message, information or
  data recorded on paper, cards or photographs
  having no commercial value, and which do not
  attract any duty or subject to any prohibition/
  restriction on their import or export
• Samples  mean any bonafide commercial samples
  and prototypes of goods supplied free of charge
  of a value not exceeding Rs.50,000/- for exports
  and Rs.5000/- for imports which are not subject
  to any prohibition or restriction on their import
  or export and which does not involve transfer of
  foreign exchange.
• Free Gifts means any bonafide gifts of articles
  for personal use of a value not exceeding rupees
  25,000/- for a consignment in case of exports and
  Rs.5000/- for imports which are not subject to
  any prohibition or restriction on their import or
  export and which do not involve transfer of
  foreign exchange.
• Dutiable or Commercial Goods

61
Clearance Documents for Imports

• Courier Bill of Entry I (CBE I)
• Courier Import Manifest to be filed by the On
  Board Courier or the Person in charge of aircraft
  immediately on arrival of aircraft.
• Courier Bill of Entry II (CBE II)
• Authorized Courier Manifest to be filed by the
  authorized courier companies giving details of
  the courier bags imported by them.
• Courier Bill of Entry III (CBE III)
• Filed for clearance of documents which are
  cleared without payment of duty.

62
Clearance Documents for Imports

• Courier Bill of Entry IV (CBE IV)
• In respect of samples and free gifts.
• Courier Bill of Entry V (CBE V)
• In respect of dutiable and commercial goods. An
  aggregated bill of entry for a number of
  individual consignments imported by one courier
  on behalf of one consignee can be filed.
• Bill of entry under Bill of entry Regulation 1976

63
Import and Export through Courier

• In following case regular Bill of Entry in terms
  Bill of Entry Regulation 1976 required to be
  filled
• goods imported under duty exemption scheme
  applicable to EOUs and units in EPZs
• goods imported under DEPB, DEEC and EPCG Schemes
  
• goods imported against the license issued under
  the Foreign Trade (Development and Regulation),
  Act, 1992 and
• goods imported by a related person defined under
  the Customs Valuation Rules, 1988.
• Cases in which proper officer may direct such
  filing.

64
Prior Bill of Entry

• Facility for filing prior bill of entry on the
  basis of documents such as Invoice and Airway
  Bill received through imaging system, for speedy
  clearance of the cargo.
• The facility available only in respect of CBE IV
  CBE V.
• The Bill of Entries will be noted only when
  accompanied with photocopies of invoice and
  airway bill.

65
Import and Export through Courier

• Clearance of Goods on import
• Goods as per the above classification are packed
  in separate identifiable and labeled bags by the
  courier company
• For document (Courier Bill of Entry III) for
  samples and free gifts (Courier Bill of Entry IV)
  filled by the Courier company.
• For clearance of documents the manifest filed
  should indicate the nature of documents i.e.
  whether they are letters, catalogue, manual etc.
• For clearance of dutiable and commercial goods
  Courier Bill of Entry V is filled. This bill of
  entry is assessed on the merits of the goods.
• One Single Bill of Entry suffices for clearance
  of the all the goods in imported by a courier
  company by a particular flight.

66
Import and Export through Courier

• For following exports regular Shipping Bill
  prescribed in the Shipping Bill and Bill of
  Export (Form) Regulations 1991 is required to be
  filed
• originating from EOUs, units in FTZs/STPs/EHTP
• proposed to be exported under DEPB, DEEC, EPCG
  and Drawback Schemes and
• which require a licence for export under the
  Foreign Trade (Development and Regulation) Act,
  1992
• These shipping bills are processed at Air Cargo
  Complex or the EOUs or EPZs or STP or EHTP and
  thereafter with the permission of Customs, the
  goods are handed over to a courier agency for
  onward dispatch.

67
Import and Export through Courier

• For Export Courier Company files the shipping
  bill in respect of the goods to be exported in
  forms prescribed for goods and documents.
• These goods are then presented by the courier
  company for inspection, examination and
  assessment by the proper officer at the time of
  exportation.
• After clearance from the proper officer the goods
  are allowed to be exported by the courier.

68
Import and Export through Courier

• Registration of Courier
• Authorised Courier is required to registered with
  the jurisdictional Commissioner of Customs.
• The registration is valid for 3 years and it can
  be renewed for another 3 years if performance of
  courier is satisfactory.
• An Authorised Courier is allowed to have
  registration at more than one airport or Land
  Customs Station.
• However, separate bond and security will have to
  be furnished at each airport and Land Customs
  Station.

69
Import and Export through Courier

• Obligations of the Courier
• obtaining an authorization from the consignees
  for clearance of import or export goods
• advising his client to comply with the provisions
  of the Customs Act, 1962 and rules and
  regulations made there-under
• exercising due diligence in furnishing
  information to the Customs in relation to
  clearance of import or export goods
• not withholding any information communicated to
  him by Customs relating to assessment and
  clearance of import/export goods from a client
• not withholding any information relating to
  assessment and clearance of import/export goods
  from the assessing officer
• not attempting to influence the conduct of any
  officer of Customs in any matter by the use of
  threat, false accusation, duress or offer of any
  special inducement etc and
• maintain records and accounts prescribed by the
  Customs.

70
Import and Export through Courier

• Deregistration of Courier
• The registration of an authorised courier can be
  revoked by the Commissioner and his security can
  be forfeited on following grounds
• failure to comply with the conditions of the
  bond
• Violation of the provisions of regulations and
• misconduct.

71
Import and Export through Post

• The facility for import export of goods by Post
  Parcels has been provided by the Postal
  Department at its Foreign Post Offices and sub-
  Foreign Post Offices.
• Customs facilities for examination, assessment,
  clearance etc. are available at these Post
  Offices.
• Limited facility for export clearances are also
  available at Export Extension Counters opened by
  the Postal Department where parcels for export
  are accepted and cleared by the Customs.

72
SECTION 82. Label or declaration accompanying
goods to be treated as entry.

• In the case of goods imported or exported by
  post, any label or declaration accompanying the
  goods, which contains the description, quantity
  and value thereof, shall be deemed to be an entry
  for import or export, as the case may be, for the
  purposes of this Act.

73
SECTION 83. Rate of duty and tariff valuation in
respect of goods imported or exported by post. 

• The rate of duty and tariff value, if any,
  applicable to any goods imported by post shall be
  the rate and valuation in force on the date on
  which the postal authorities present to the
  proper officer a list containing the particulars
  of such goods for the purpose of assessing the
  duty thereon
• Provided that if such goods are imported by a
  vessel and the list of the goods containing the
  particulars was presented before the date of the
  arrival of the vessel, it shall be deemed to have
  been presented on the date of such arrival.
• The rate of duty and tariff value, if any,
  applicable to any goods exported by post shall be
  the rate and valuation in force on the date on
  which the exporter delivers such goods to the
  postal authorities for exportation.

74
SECTION 84. Regulations regarding goods imported
or to be exported by post.

•  The Board may make regulations providing for
• the form and manner in which an entry may be made
  in respect of any specified class of goods
  imported or to be exported by post, other than
  goods which are accompanied by a label or
  declaration containing the description, quantity
  and value thereof
• the examination, assessment to duty, and
  clearance of goods imported or to be exported by
  post
• the transit or transhipment of goods imported by
  post, from one customs station to another or to a
  place outside India.

75
Postal Parcel Rules

• Vide Notification No. 53/Cus dated 17.6.1950 (as
  amended by Notification No. 111/Cus dated
  8.7.1955) Rules Regarding Postal Parcels Letter
  Packets From Foreign Ports In/Out Of India have
  also been framed.

76
Imports through Post

• Import of dutiable goods through post parcel is
  prohibited unless such parcel bears a
  declaration
• About the nature, weight and value of the
  contents
• indicating that the letter/packet may be opened
  for Customs examination.
• Dutiable goods would not be allowed if Custom is
  not satisfied with the declaration made.
• Personal goods which are not prohibited under
  EXIM policy can be imported through post parcel
  on payment of appropriate duty under chapter
  heading 9804. In case duty payable is less than
  Rs 100 the same is exempt vide Notification No
  17/2001_Cus

77
Imports through Post

• Samples and prototypes if imported by post are
  exempt from payment of duty upto value of Rs
  5000/-.
• Life saving drugs and medicines imported through
  post and meant for personal use are exempt from
  payment of duty.
• Bona fide gifts upto a value of Rs. 5, 000/-,
  imported by post, are exempt. However the gifts
  should not give rise to suspicion that they are
  being used to transfer money. Further if the
  value is more than Rs 5000/- the duty is charged
  on the full value of the gift. 

78
Procedure for Postal Imports

• Packets marked Post Parcel, Parcel Post,
  Parcel Mail, Letter Mail are allowed
  clearance from Foreign Post Office.
• On receipt of such packets, Post Master hands
  over the following documents to the Custom
• a memo showing the total number of parcels
  received from each country of origin
• parcel bills in sheet form and the senders
  declarations (if available) and any other
  relevant documents that may be required for the
  examination, assessment etc. by the Customs
  Department
• the relative Customs Declarations and dispatch
  notes (if any) and
• any other information required in connection with
  the preparation of the parcel bills which the
  Post Office is able to furnish.

79
Procedure for Postal Imports

• On receipt of the information the Appraiser will
  scrutnize the documents and identify those
  baggage which need to be detained for further
  examination. Other packets are assessed in
  respect of value and rate of duty on the basis of
  the declaration made.
• The relevant copies of the parcel bills are
  completed to indicate the value and duty and
  returned to the Post master.
• Parcel marked for detention are detained and
  others forwarded for delivery to the addressee.
• Parcel marked for detention and examination are
  produced by the postal authorities for
  examination.

80
Procedure for Postal Imports

• After examination the details of such packets in
  respect of contents, value and duty are filled in
  the parcel bill and returned by the Custom
  Authority to the Post Master.
• Through out the parcels remain in custody of
  Postal Authority, who reseal the packages opened
  with the distinctive seal.
• The packets which are misdeclared or contain
  prohibited or restrictive goods are further
  detained and cannot be cleared without permission
  from the Customs. Other packets are forwarded for
  delivery to addressee.
• The duties assessed by the Custom are recovered
  by the Postal Department from the addressee at
  the time of delivery of parcel and paid in the
  account of Customs

81
Postal Exports.

• Goods for exportation may be delivered at Foreign
  Post Offices (including Export Extension
  Counters) and Sub-Foreign Post Offices which have
  been notified by the Customs under section 7 of
  the Customs Act, 1962, along with a declaration
  in the prescribed form.
• All exports by post, where the value exceeds Rs.
  50/- and payment has to be received, must be
  declared on the exchange control form viz. P.P.
  form.
• Export by post of Indian and Foreign currency,
  bank drafts, cheques, National Saving
  Certificates and such other negotiable
  instruments is not allowed unless accompanied by
  a valid permit issued by the R.B.I., except in
  cases where such negotiable instruments are
  issued by an authorised dealer in foreign
  exchange in India.
• Export of all goods is allowed under OGL to all
  destinations except those that are covered by the
  Negative List of exports.

82
Postal Exports

• Goods upto the values of Rs. 25, 000/- are
  allowed for exports as gifts in a licensing
  year..
• Prohibition/restrictions under the EXIM Policy
  and the Customs Act, 1962 exist on the export of
  various articles by Post.
• Export of purchases made by the foreign tourists
  is allowed subject to proof that the payment has
  been made in foreign exchange.
• If the addressee take delivery of parcels on
  payment of duty and then wish to have them
  returned to the senders they can do so only under
  claim for drawback under the observance of the
  prescribed procedure.

83
ThanX Questions